Stamp Act · s 39

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39.
(1) Except where other express provision is made by this Act or any other written law, any unstamped or insufficiently stamped instrument may be stamped after the first execution thereof, subject to the following —
(a) where the instrument drawn or made within Brunei
Darussalam is stamped within 14 days after it has been first executed in Brunei Darussalam or, if first executed outside Brunei Darussalam, within 30 days after it has been first received in Brunei Darussalam, on payment of the duty only;
(b) when the instrument is stamped within 3 months after such execution or receipt as mentioned in paragraph (a), on payment in addition to the duty of a penalty of $10 or of the amount of deficient duty, whichever penalty is the greater;
(c) when the instrument is not stamped within 3 months after such execution or receipt as mentioned in paragraph (a), on payment in addition to the duty of a penalty of $25 or four times the amount of deficient duty, whichever penalty is the greater.
(2) The Collector may, within 6 months after the execution of any instrument or its first receipt in Brunei Darussalam mitigate or remit any penalty.

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s 39

(1)

Except where other express provision is made by this Act or any other written law, any unstamped or insufficiently stamped instrument may be stamped after the first execution thereof, subject to the following —

(a)

where the instrument drawn or made within Brunei

Darussalam is stamped within 14 days after it has been first executed in Brunei Darussalam or, if first executed outside Brunei Darussalam, within 30 days after it has been first received in Brunei Darussalam, on payment of the duty only;

(b)

when the instrument is stamped within 3 months after such execution or receipt as mentioned in paragraph (a), on payment in addition to the duty of a penalty of $10 or of the amount of deficient duty, whichever penalty is the greater;

(c)

when the instrument is not stamped within 3 months after such execution or receipt as mentioned in paragraph (a), on payment in addition to the duty of a penalty of $25 or four times the amount of deficient duty, whichever penalty is the greater.

(2)

The Collector may, within 6 months after the execution of any instrument or its first receipt in Brunei Darussalam mitigate or remit any penalty.